Using your own Duty Deferment Account (DDA) allows you to delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Both traders and agents/intermediaries can apply for a DDA.
As an agent or intermediary submitting customs declarations on behalf of a trader, you may use either your own DDA or your trader’s, provided that your trader has authorised you to act on their behalf.
To apply for a DDA for use in Northern Ireland (NI), please provide all the information required for your application to be processed. HMRC aims to process the application as soon as possible.
You can find more information about how to apply on GOV.UK. Once your application has been successful, refer to this guidance on NICTA on how to add the DDA details to your TSS profile and your Customs Declaration Service (CDS) customs financial accounts.